https://www.taxtmi.com/caselaws?id=379441 Imported second-hand digital multifunction printing and copying machines could not be provisionally released because the importer had not obtained the required DGFT authorisation, import licence or BIS registration, even though environmental compliance steps had been completed. Section 110A of the Customs Act was held inapplicable since it applies only after seizure under Section 110, whereas the goods were merely warehoused under Section 49 at the importer's request. A cited precedent was distinguished on facts because it concerned seized goods in a different setting. The direction for provisional release on bond and security was therefore unsustainable and was set aside. en-us Thu, 25 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2019 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379441 Imported second-hand digital multifunction printing and copying machines could not be provisionally released because the importer had not obtained the required DGFT authorisation, import licence or BIS registration, even though environmental compliance steps had been completed. Section 110A of the Customs Act was held inapplicable since it applies only after seizure under Section 110, whereas the goods were merely warehoused under Section 49 at the importer's request. A cited precedent was distinguished on facts because it concerned seized goods in a different setting. The direction for provisional release on bond and security was therefore unsustainable and was set aside. Case-Laws Customs Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379441